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Material flow accounts (env_ac_mfa)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Statistics Denmark 

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Economy-wide material flow accounts (EW-MFA) provide an aggregate overview, in thousand tonnes per year, of the material flows into and out of an economy. EW-MFA cover solid, gaseous, and liquid materials, except for bulk flows of water and air. Like the system of national accounts, EW-MFA constitute a multi-purpose information system. The detailed material flows provide a rich empirical database for numerous analytical purposes. Further, EW-MFA are used to derive various material flow indicators.

The National Statistical Institute (NSI) sent to Eurostat on yearly basis the EW-MFA. The accounts comprise the following reporting tables:

  • Table A 'Domestic extraction (DE)': records material flows from the environment into the economy in a detailed breakdown by type of material
  • Table B 'Imports - total imports (intra- and extra-EU) and Table D 'Exports – total exports (intra- and extra-EU)': These physical trade tables record the imports and exports of products in thousand tonnes and grouped by materials.
  • Table F 'Domestic processed output (DPO)': records material flows from the economy to the domestic environment (e.g. emissions to air, water and soil)
  • Table G 'Balancing items': reports some memorandum items which are necessary to have the full material balance related to a national economy
  • Table H 'Indicators': presents the EW-MFA derived indicators which are automatically calculated from Table A to G

30 April 2025

Conceptually economy-wide material flow accounts (EW-MFA) belong to the international system of environmental economic accounting (SEEA-Central Framework). Furthermore, EW-MFA is one of several physical modules of Eurostat's programme on European environmental economic accounts. It is covered by Regulation (EU) No. 691/2011 on European environmental economic accounts.

EW-MFA are closely related to concepts and definitions of national accounts. Most notably they follow the residence principle, i.e. they record material flows related to resident unit's activities, regardless where those occur geographically.

Further methodological guidelines are provided in various publications by Eurostat (see Eurostat website > Environment > Methodology, heading: 'Material flows and resource productivity').

For more detailed information please see also 3.1.

Statistical units change according to the different data sources (e.g. agriculture, forestry and fishery statistics, production statistics, geological surveys, energy statistics, foreign trade statistics etc.) which EW-MFA are based on.

EW-MFA refer to the entire national economy of the reporting country (see also 3.3 'Coverage - sector')).

EW-MFA include all materials (excluding water and air) crossing the system boundary (between the environment and the economy) on the input side or on the output side. The economy is demarcated by the conventions of the national accounting system (resident units).

Material inputs to the economy cover extractions of natural resources (excluding water and air) from the natural environment and imports of material products (goods) from the rest of the world economy (ROW).

Material outputs are disposals of materials to the natural environment and exports of material products and waste to the ROW. Information on natural resources extracted and traded products is provided by different statistical units.

The EW-MFA: Denmark. The RME: Global resource extraction necessary to satisfy Danish import, export, consumption etc.

The data refer to the calendar years.

The overall Material Flow Accounts are based on a range of well-established official statistics. However, the information about the weight of different material types relies in some cases on conversion factors from other units, introducing uncertainty. Additionally, the raw material equivalents are based on a relatively new calculation method involving model calculations and a wide range of assumptions and estimates. Consequently, these figures are associated with greater uncertainty and primarily express orders of magnitude.

Annexes:
Annex 3

The unit of measure is thousand tonnes.

Data from the various sources on which the Material Flow Accounts are based are compiled into a unified system using the same definitions and classifications as the National Accounts.

Since the Material Flow Accounts are measured in weight, conversion from value to weight is carried out for material types where weight is not included in the source statistics. This is done using a series of conversion factors.

Material flows measured in raw material equivalents are calculated using a model developed by Eurostat. Eurostat refers to the model as the 'RME-tool', where RME stands for Raw Material Equivalent. The model estimates raw material equivalents for imports and exports and is based on, among other things, data on international trade.

The material flow accounts are based on information from statistics on Danish resource extraction, such as agricultural statistics, forestry statistics, and statistics on the extraction of oil and natural gas, as well as other raw materials (sand, gravel, etc.). Additionally, data on imports and exports from the Foreign Trade in Goods statistics are used.

The model calculation underlying the material flow accounts measured in raw material equivalents is based not only on the mentioned source statistics but also on data on international trade provided by Eurostat.

EW-MFA: Annually. The RME: The frequency of data collection has not been decided yet.

Preliminary figures are compiled and published in March. The final figures are published in March 3 years after the reference year.

Data on EW-MFA are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EW-MFA data to Eurostat.

Please see the table in 15.2.1.1.